On 20 March 2012, the Indian Ministry of Finance restricted the full exemption from customs duty on imports of goods used to manufacture paper or paperboard.To qualify for this benefit, two additional requirements have been imposed:

An undertaking is required to be submitted to the Customs authorities notifiying the purpose of the imported goods

A certificate obtained from the local Excise authorities stating the imported goods have been imported for the said purpose will required to be submitted to the customs authorities.